Legal Opinion
Igleheart v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 21, 1935No. 7389PublishedCited by 37 opinions
1Opinion of the Court
WALKER, Circuit Judge.
By petition for review the executrix and executor of the estate of Addison W. Igleheart, deceased, complain of the action of the Board of Tax Appeals under a petition for a redetermination of a deficiency of estate taxes assessed by the respondent against the estate of the decedent, who died on December 24, 1927.
On June 1, 1926, the decedent, then 74 years of age, the date of his birth being March 6, 1852, created two trusts, and executed his will, which superseded a will made in 1921, whereby, after a specific bequest to his wife, he gave the residue of his estate in…
2Cases cited16 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. WellsSupreme Court of the United States · 1931
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Nichols v. CoolidgeSupreme Court of the United States · 1927
11 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Lang v. CommissionerSupreme Court of the United States · 1938
- Funk v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1947
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Updike v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
32 more not listed; retrieve them via the Exa API.